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Anatomy of an Unmodified/Unqualified Audit Report

This simulation breaks down the structure of a standard audit report when no material issues are found. Toggle between a Nonissuer (GAAS) and an Issuer (PCAOB) report to compare the key sections and language.

Nonissuer (GAAS)

Issuer (PCAOB)

Key Language

This simulation is for educational purposes and is based on the provided document. It simplifies complex auditing standards and should not be used for professional audit decisions. Always refer to official GAAS and PCAOB guidance.